Payments made to foreign persons: A basic overview
DISCLAIMER
The information contained in this presentation is current as of the date it was presented. It should not be considered official guidance.
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INTRODUCTION
? This webinar is intended to provide basic rules governing the tax treatment of income for foreign persons.
? It reflects the interpretation by the IRS of tax laws, regulations, and court decisions.
? The explanations are intended for general guidance only, and are not intended to provide a specific legal determination with respect to a particular set of circumstances.
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INTRODUCTION
? Additional research may be required before a determination may be made on a particular issue. You may find additional information on the IRS website at .
? You may also want to consult a tax advisor to address your particular situation.
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PAYMENTS MADE TO FOREIGN PERSONS A BASIC OVERVIEW
Valerie Hardeman and Robert Ching Federal, State & Local Governments
Tax Exempt and Government Entities Operating Division May 12, 2011
Prepared by: Internal Revenue Service
GLOBALIZATION AND YOU
?The globalization of taxpayers and financial transactions affect all segments of the economy, including the government entity sector.
?It is important that entities dealing with vendors, employees, and various service providers, have an understanding of the basic rules and provisions governing transactions with international implications.
?This includes sourcing of income, withholding and reporting requirements.
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